會計科目中英文對照表

1、會計科目中英文對照表現(xiàn)金 Cash in hand銀行存款 Cash in bank其他貨幣資金- 外埠存款 Other monetary assets - cash in other cities其他貨幣資金- 銀行本票 Other monetary assets - cashier s check其他貨幣資金- 銀行匯票 Other monetary assets - bank draft其他貨幣資金- 信用卡 Other monetary assets - credit cards其他貨幣資金- 信用證保證金 Other monetary assets - L/C deposit其他貨幣

2、資金- 存出投資款 Other monetary assets - cash for investment短期投資 -股票投資 Investments - Short term - stocks短期投資- 債券投資 Investments - Short term - bonds短期投資- 基金投資 Investments - Short term - funds短期投資- 其他投資 Investments - Short term - others短期投資跌價準(zhǔn)備 Provision for short-term investment長期股權(quán)投資- 股票投資 Long term equity

3、 investment - stocks長期股權(quán)投資- 其他股權(quán)投資 Long term equity investment - others長期債券投資- 債券投資 Long term securities investemnt - bonds長期債券投資- 其他債權(quán)投資 Long term securities investment - others長期投資減值準(zhǔn)備 Provision for long-term investment應(yīng)收票據(jù) Notes receivable應(yīng)收股利 Dividends receivable應(yīng)收利息 Interest receivable應(yīng)收帳款 Trad

4、e debtors壞帳準(zhǔn)備 - 應(yīng)收帳款 Provision for doubtful debts - trade debtors預(yù)付帳款 Prepayment應(yīng)收補(bǔ)貼款 Allowance receivable其他應(yīng)收款 Other debtors壞帳準(zhǔn)備 - 其他應(yīng)收款 Provision for doubtful debts - other debtors其他流動資產(chǎn) Other current assets物資采購 Purchase原材料 Raw materials包裝物 Packing materials低值易耗品 Low value consumbles材料成本差異 Materia

5、l cost difference自制半成品 Self-manufactured goods庫存商品 Finished goods商品進(jìn)銷差價 Difference between purchase & sales of commodities委托加工物資 Consigned processiong material委托代銷商品 Consignment-out受托代銷商品 Consignment-in分期收款發(fā)出商品 Goods on instalment sales 存貨跌價準(zhǔn)備 Provision for obsolete stocks 待攤費(fèi)用 Prepaid expenses待

6、處理流動資產(chǎn)損益 Unsettled G/L on current assets待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets委托貸款- 本金 Consignment loan - principle委托貸款- 利息 Consignment loan - interest委托貸款 -減值準(zhǔn)備 Consignment loan - provision固定資產(chǎn) -房屋建筑物 Fixed assets - Buildings固定資產(chǎn) -機(jī)器設(shè)備 Fixed assets - Plant and machinery固定資產(chǎn)- 電子設(shè)備、器具及家具 Fixed asset

7、s - Electronic Equipment， furniture and fixtures固定資產(chǎn)- 運(yùn)輸設(shè)備 Fixed assets - Automobiles累計折舊Accumulated depreciation固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets工程物資- 專用材料 Project material - specific materials工程物資- 專用設(shè)備 Project material - specific equipment工程物資 -預(yù)付大型設(shè)備款 Project material - prepaid for equipmentio

8、n工程物資 -為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for product在建工程 Construction in progress在建工程減值準(zhǔn)備 Impairment of construction in progress固定資產(chǎn)清理 Disposal of fixed assets無形資產(chǎn) -專利權(quán) Intangible assets - patent無形資產(chǎn) -非專利技術(shù) Intangible assets - industrial property and know-how無形資產(chǎn) -商標(biāo)權(quán) Intangible assets - trademark rights無形資產(chǎn) -土地使用權(quán) Intangible assets - land use rights無形資產(chǎn) -商譽(yù) Intangible assets - goodwill無形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets長期待攤費(fèi)用 Deferred assets未確認(rèn)融資費(fèi)用